ITAT upheld CIT(A)'s dismissal of assessee's appeal on ground of limitation

1. The assessee remained absent during the assessment proceedings and the AO completed the assessment proceedings u/s 144 (of Income Tax Act, 1961). Assessee filed appeals before the Tribunal challenging CIT(A)'s order on the quantum proceedings and penalty levied u/s 271(1)(c) (of Income Tax Act, 1961).

2. On assessee's appeal, the ITAT held as under:

"The assessee throughout the proceedings either before the AO or before us has remained negligent in appearing and prosecuting his case. The reasons cited by the assessee before the Ld. CIT(A) for condonation of delay are vague and not convincing. The conduct of the assessee shows that the assessee has always remained reluctant to appear before the authorities or in prosecuting his cases. We, therefore, do not find any infirmity in the order of the Ld. CIT(A) in dismissing the appeal of the assessee being barred by limitation. The order of the Ld. CIT(A) is therefore upheld.

3. In this case also the first appeal of the assessee has been dismissed by the Ld. CIT(A) being barred by limitation. The appeal before the Ld. CIT(A) was filed with the delay of around 20 months. Similar type of contentions were raised as discussed above in the quantum of appeal of the assessee. In view of our discussion made above, we do not find any infirmity in the order of the Ld. CIT(A) in dismissing the appeal of the assessee vide impugned order in this case.

4. In the result, both the appeals of the assessee are hereby dismissed.”

Case Reference - Shri Pravin Babu Shetty Vs ITO.

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH "C", MUMBAI

BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND

SHRI RAJESH KUMAR, ACCOUNTANT MEMBER

ITA No.7523 & 7541/M/2013

(Assessment Year: 2007-08)